IOSS Import One Stop Shop: Parcels to €150 Explained

IOSS: the Import Scheme for Consumer Parcels up to €150

Updated: 11 August 2026 IOSS E-commerce Import

For consumer parcels shipped from outside the EU with a value up to €150, the Import One Stop Shop (IOSS) moves the VAT to the checkout. The customer pays the right amount at purchase, and the parcel clears customs at speed.

How IOSS works

The seller charges the customer’s local VAT rate at checkout, files one monthly IOSS return, and ships with the IOSS number in the customs data. Customs recognises the number and releases the parcel with the VAT already handled — the end of surprise charges at the door.

The €150 line

IOSS covers consignments with an intrinsic value up to €150. Above that line the shipment follows the regular import route — and there the IOSS versus Article 23 comparison takes over.

Registration from outside the EU

A seller established outside the EU registers for IOSS through an EU intermediary — a role a Dutch fiscal representative fills — or through an own EU entity such as a Dutch BV (besloten vennootschap, the Dutch private limited company), which registers directly.

Marketplaces

Sales through a platform that qualifies as a deemed supplier run on the platform’s IOSS number; the platform collects and files. Direct-to-consumer sales through your own shop run on your own number.

Frequently Asked Questions

Is IOSS mandatory? +

IOSS is a choice. Outside it, the carrier collects the VAT from the customer at delivery, usually with a handling fee — slower and costlier for the buyer, which shows in conversion.

How often is the IOSS return filed? +

Monthly, by the end of the following month, in the member state of registration.